Premium Tax Credits: Constituent Asked About PTCs, Response Pivoted to Unrelated Tax Provisions

January 20, 2026 Healthcare Source: Constituent Letter Response DEFLECTION

Why This Matters for NY-23

A constituent asked about premium tax credits — the subsidies that keep health insurance affordable for over 6,300 NY-23 residents. Instead of answering, Langworthy’s response pivoted to unrelated tax provisions. This matters because the enhanced credits expired, and premiums jumped $100-$212/month for families in the district. When constituents can’t get a straight answer about healthcare costs, they can’t hold their representative accountable for votes that raised those costs.

Statement

Source: Constituent Letter Response, January 14, 2026

Constituent wrote expressing support for extending health care premium tax credits (PTCs).

Langworthy’s response pivoted to H.R.1 (One Big Beautiful Bill Act):

“I was proud to support the Working Families Tax Cuts Plan (H.R.1) when this legislation passed the House on July 3, 2025.”

The letter then lists tax provisions - TCJA extension, SALT cap increase, no tax on tips/overtime, child tax credit expansion - but does not directly address whether Langworthy supports extending the enhanced premium tax credits the constituent asked about.

Congressional Record

H.R.1 Passage:

House passed: July 3, 2025 (218-214)
Senate passed: July 1, 2025 (51-50, VP tie-breaker)
Trump signed: July 4, 2025
Status: ACCURATE

Tax Provisions Cited in Letter:

SALT cap: Increased from $10,000 to $40,000 - ACCURATE
No tax on tips: Creates deduction (capped at $25,000, income phaseouts) - PARTIALLY ACCURATE
No tax on overtime: Creates deduction (income phaseouts) - PARTIALLY ACCURATE
Child Tax Credit increase to $2,200 - ACCURATE
Source: Congress.gov, CRS Report R48611, Bipartisan Policy Center

The Fine Print Langworthy Omits (Politico, February 2026):

The tax provisions cited in Langworthy’s letter are far more complex than the simple slogans suggest:

Provision	Campaign Slogan	Actual Law
“No Tax on Tips”	Simple, universal	Capped at $25,000; phases out above $160K (single)/$320K (married); requires employer certification
“No Tax on Overtime”	Workers keep overtime pay	Requires FLSA coverage determination; employer reporting requirements waived creating verification gaps
“Auto Loan Interest”	Deduct your car payments	Only for vehicles with “final assembly” in U.S.; requires VIN lookup; phases out at $100K+ income

Expert Assessment:

Kyle Pomerleau, American Enterprise Institute: “They are much more complicated than what your ordinary middle-class household is used to dealing with.”

IRS Guidance Still Pending: As of February 2026, the IRS has not issued full guidance on implementation, leaving taxpayers and preparers uncertain about eligibility.

The Pattern: Langworthy’s letter cites these provisions as evidence of supporting working families, but omits the complex eligibility requirements that may exclude many constituents from actually claiming them

Enhanced Premium Tax Credits in H.R.1:

H.R.1 does NOT extend enhanced premium tax credits
Enhanced credits were set to expire December 31, 2025
Source: KFF, Bipartisan Policy Center

Context: What This Letter Connects To

This response directly relates to the existing ACA Subsidies fact-check, which documented Langworthy’s November 2025 statements:

“There’s some people that make $300,000 or $400,000 a year that are somehow leveraging that into free health care.”

This claim was rated FALSE - people at those income levels receive no subsidy whatsoever because premiums already cost less than 8.5% of their income.

Langworthy also stated in November 2025:

“I think we have to find an off-ramp on how to get off of these subsidies.”

The Pivot

Constituent asked about: Premium tax credits

Langworthy’s response discussed:

TCJA extension
No tax on tips
No tax on overtime
SALT cap increase
Premium tax credits (only mentioned in closing)

The closing line:

“Should Congress consider any legislation regarding the PTC and improving our health care system as a whole, I will keep your thoughts in mind as we continue to work toward lasting solutions.”

Translation: Standard acknowledgment without commitment.

Impact on NY-23 if Enhanced Credits Expire

Per Sen. Gillibrand’s office and KFF:

Single person in Chautauqua County earning $65,000: premiums increase $104.30/month ($1,252/year)
Family of four earning $130,000: premiums increase $212.26/month ($2,547/year)
Over 6,300 NY-23 residents enrolled in ACA marketplace

Questions This Raises

Does Langworthy support extending enhanced premium tax credits? The letter does not say.
Why pivot to H.R.1 tax provisions when the constituent asked about healthcare subsidies?
H.R.1 did not extend PTCs - why cite it as evidence of healthcare affordability support?
The November 2025 “off-ramp” statement suggested opposition to PTCs. Has his position changed?

Sources

Congress.gov: H.R.1 legislative record
Bipartisan Policy Center: “2025 Reconciliation Debate: Senate Tax Provisions for Working Families”
KFF: ACA Marketplace Enrollment Data
CRS Report R48611: TCJA Extensions
WSKG: Langworthy interview (November 14, 2025)
WRFA-LP Jamestown: “Rep. Langworthy Not Committing To Voting On ACA Enhanced Tax Credits Extension” (November 13, 2025)

Note: This entry documents publicly available information from official sources and news reports. Readers may draw their own conclusions.

Research contribution: Constituent submission via LangworthyWatch

In Plain Language

The constituent asked: “Do you support extending health care premium tax credits?”

Langworthy’s response talked about:

No tax on tips
No tax on overtime
SALT cap increase
Child tax credits

Then at the end: “Should Congress consider any legislation regarding the PTC… I will keep your thoughts in mind.”

That’s not an answer. The credits expired, premiums spiked, and 6,300+ NY-23 residents are paying more. The constituent deserved to know whether their representative supported the subsidies they depend on — not a list of unrelated tax provisions.

Last updated: January 20, 2026